The bonus video surveillance 2019 falls under measures provided for by the bonus restructuring, which were introduced in Italy in 2016, with the stability law and confirmed with the Budget Act 2019 (n° 145 of the December 30, 2018), and offers the possibility of a tax deduction for 50% of the amount spent for the components of video surveillance and some additional services.
What is the bonus video surveillance 2019?
A tax break that allows you to download 50% of the expenses incurred for the purchase of cameras, rather than for the installation, expertise, and certification of the systems of video surveillance.
50% of the amount spent by 31 December 2019, will be deducted from the personal income TAX in 10 annual instalments of equal amount.
Discount or deduction?
Thanks to a new integration of the measure, starting from 1 July 2019, it will be possible to decide whether to deduct 50% of the amount spent, or ask for an immediate discount of 50% on the sale price, as expected by the decree for Growth.
How to take advantage of the bonus video surveillance 2019?
To take advantage of the bonus video surveillance 2019 you must complete the purchase and payment by 31 December 2019, paying the amount through bank transfer dictionary (i.e. the bank in which are specified the details of the company that has carried out the works, those of the applicant and the regulatory reference to the facility), and indicating in the statement of income (of the year following the year of expenditure) the investment.
If you decide to take advantage of the discount, it will be immediately applied on the purchase price.